If the sum of an account's debits is greater than the sum of its credits, that account has a debit balance, as the cash account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does.
If the sum of an account's debits is greater than the sum of its credits, that account has a debit balance, as the cash account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does.
如帐户借方金哦大于贷方金额，该帐户有借方余额，如现金帐户；而如果贷方金额大于借方金额则该帐户有贷方余额，如应付帐款帐户。